M/S. Amarnath Enterprises,Bolangir v. Assistant Commissioner GST and Central Excise, Sambalpur.
Case brief
What is this about?
GST Input Tax Credit (ITC); return filed ten days out of time; section 16 Central Goods and Services Tax Act, 2017 amendment vide Finance Act, 2024 extending time till 30 November 2021; amendment notified 27 September 2024 after adjudicating authority's order dated 28 August 2024; CBIC circular dated 15 October 2024, GST policy wing, clause 3.5; rectification application under section 148 within six months of notification; writ jurisdiction invoked instead of appeal; M/s. Amarnath Enterprises, Bolangir; Assistant Commissioner, GST and Central Excise, Sambalpur; Orissa High Court at Cuttack; writ petition disposed of.
What did the court decide?
Writ petition disposed of with direction to comply with the CBIC circular dated 15 October 2024 - petitioner to apply for rectification under section 148 within six months from the date of issuance of the notification dated 27 September 2024.